Financing for equity in pre-primary education
1. Education resources to subnational governments
2. Education resources to institutions
3. Education resources to students and families
4. Social policies and family support programmes
Introduction
Key financing indicators (UIS Data)
The official entrance age to pre-primary education is 3 years, with 3 years of free and 1 year of compulsory pre-primary education guaranteed by law. From 2000 to 2023, net enrolment for both sexes remained consistently high—above 97%—peaking at 99.55% in 2001, indicating near-universal access (UIS).
Governance
In the Flemish Community, pre-primary education (kleuteronderwijs) is financed and overseen by the Flemish Ministry of Education and Training (Vlaams Ministerie van Onderwijs en Vorming). This ministry is responsible for setting educational targets, curriculum standards, and the overall regulatory framework for pre-primary education. It provides funding for pre-primary education, covering staff salaries, operating budgets, and investment resources for schools that meet accreditation and funding conditions.
In the French-speaking Community, pre-primary education is financed and overseen by the Ministry of the French Community through its regional education authorities, specifically the Administration générale de l’Enseignement (AGE).
In the German-speaking Community, the Ministry of Education of the Community is responsible for setting policy, providing funding, and overseeing implementation in all pre-primary schools within the Community.
Tuition-free status
Public pre-primary education in Belgium is tuition-free under the competence of the three language communities—Flemish, French, and German-speaking Communities—whose education laws guarantee free access to publicly funded pre-primary schools and prohibit charging enrolment or tuition fees, while the Belgian Constitution (Article 24) secures free access to education and community decrees (e.g. in the French and Flemish Communities) explicitly frame pre-primary (ISCED 020) as free of charge from around age 2.5, with operating subsidies and specific grants to ensure schools cannot pass core educational costs on to families.
1. Education resources to subnational governments
Each community has a centralised system of education governance. The community governments generally hold key responsibilities for allocating public funding and subsidies through “period endowment” systems directly to schools. No public equity funding mechanisms were found for transferring funds from the central community governments to local governments for public or private pre-primary education.
In the federalized state of Belgium, there is a complete devolution of the competence for education to the governments of three (linguistic) Communities. The Community governments therefore hold the responsibilities for allocating public funding and subsidies for operational budget, teacher salaries and infrastructure directly to education providers. No public equity funding mechanisms were found for transferring funds from the central government to local governments for public and private pre-primary education, unless the local governments (municipalities or Provinces) act as education providers themselves.
2. Education resources to institutions
In the Flemish Community, Pre-primary education is fully publicly funded, regardless of the legal status of the school – public or private. The funding of pre-primary education follows the principles of equity funding common to all elementary education, which includes pre-primary and primary education.
Unlike childcare, pre-primary education is completely tuition-free. The school is also obliged to limit extra costs charged to the parents to a maximum of € 110/schoolyear (reference year 2025/2026). From age 5 attendance of pre-primary education is compulsory in Belgium (free compulsory education ranges from age 5 to 18)
Legislation on "social inclusion" focuses on the socio-economic background of children in pre-primary schools and has been harmonised since 2008 for all schools, public and private. It aims to identify disadvantaged situations using specific indicators collected through enrolments and monitoring learners' progress. This legislation includes equity funding based on the number of students from disadvantaged backgrounds and means-tested grants for low-income families.
Extra funding is also allocated for children with special educational needs in mainstream schools, and learning support centres receive funding based on the number of pupils, including those with special needs. "Special schools" for pupils with special educational needs receive higher public funding per student compared to mainstream schools.
Since 2008, operating grants have been adjusted to reflect students' social and economic
situations, with additional support for schools serving disadvantaged communities—14% for elementary education and 10% for secondary education.
The budget compensating for social differences is distributed based on indicators such as the mother's educational attainment, eligibility for study grants, home language, and place of residence. In elementary education, the budget is divided equally among four indicators, while in secondary education, the neighbourhood indicator receives 10%.
Student characteristics also influence staff resource allocation in elementary education, using three SES indicators for calculating teaching hours, excluding place of residence. A weighting of 1.5 is applied to students without family support, significantly impacting resource distribution.
Additional support is provided for pre-primary schools catering to newly arrived immigrant or refugee children.
In the French-speaking Community, public pre-primary institutions – and private ones when they receive public funds – receive operating grants and subsidies to cover the costs of running and equipping schools and distributing free textbooks and school supplies to pupils subject to compulsory schooling. In addition, each institution also receives funding for teaching staff, calculated on the basis of the number of pupils enrolled on 30 September of the current school year. In addition, schools may be granted additional periods to take into account the special needs of certain pupils, such as those requiring support in learning the language of instruction. Furthermore, additional periods and funds are allocated each year directly to schools that benefit from differentiated supervision. This differentiation consists of an objective and proportionate allocation of additional periods and financial resources based on objective and uniform socio-economic criteria, with the aim of promoting complementary educational activities in the beneficiary establishments. This differentiated funding system is based on the socio-economic index (ISE) of the population of each school.
In the German-speaking Community, education is organised into three publicly funded networks: Community-run schools (GUW), municipal schools (OSU), and private, mainly Catholic schools (FSU). GUW schools receive lump sums for operations, while OSU and FSU schools get annual grants covering most costs, including materials, activities, and support for families. As of 2023, there was no publicly funded private education in the German-speaking Community. Although no specific equity-based formula was identified for government subsidies to pre-primary institutions, the Community does provide targeted support—funding language classes for immigrant students and allowing schools to request additional staff to assist students with special educational needs.
3. Education resources to students and families
Overall, in Belgium, the main financial support for pre-primary education is provided through supply-side subsidies to pre-school providers (section 2), ensuring that services remain free and accessible for all families.
In the Flemish Community, the government primarily funds early childhood education and care by subsidising formal childcare providers and pre-primary schools directly, rather than giving vouchers or direct payments to parents. For the description of the system of equity funding to schools, see section 2.
For children who need to travel to attend pre-primary education, government-funded bus or taxi transport is also provided for children attending schools for special needs education.
In the French-speaking Community, pre-primary education is officially free of charge, and recent reforms prohibit schools from requesting optional fees from parents. Instead, schools receive specific grants to cover the cost of school supplies, aiming for sequential implementation of free schooling, starting with pre-primary education.
In the German-speaking Community, preschool education is free, and families do not receive additional public financial aid specifically for preschool attendance. Preschoolers have access to free school transportation services.
4. Social policies and family support programmes
In the Flemish Community, families get financial support through the ‘Groeipakket’, (Growing Up Package) overseen by the Executive Agency Opgroeien (Growing up) within the Flemish Ministry of Welfare, Public Health, and Family. This package covers both family allowances and participation allowances. Family allowances are provided unconditionally until a child turns 18, and can continue up to age 25 if the child stays in education. These include a birth or adoption benefit and a monthly basic amount for every child. Extra allowances exist for families with specific needs—such as orphans, foster children, children needing special support, or families facing financial difficulties.
Participation allowances are intended to help families access childcare and education regardless of income. They include a school allowance for low-income households, a support allowance for children with significant support needs, and a childcare allowance for families making use of childcare where parents do not pay a non-income-related parental fee.
On top of these supports, parents can receive tax relief—covering 45% of eligible expenses up to a set limit—for childcare costs and costs of youth activities. Further tax benefits are available from the Federal Public Service Finance. All these supports are managed by Opgroeien under the Flemish Ministry of Welfare, Public Health, and Family.
For families with pre-primary-aged children in the French-speaking Community, financial support includes tax deductions for childcare expenses related to children up to 12 years old, provided these expenses are for approved, subsidised, or supervised childcare facilities, including pre-primary schools. Parents with children aged 0 to 36 months attending recognised centre-based childcare can receive a ‘Childcare Contribution’—a financial aid aimed especially at low- to medium-income families or those with multiple children. Childcare costs outside school hours, such as before school, lunch breaks, or after school, are also eligible for tax relief if they meet the required conditions. Families with children who have severe disabilities also benefit from extended tax-deductibility up to age 18 and reduced fees when multiple children attend grant-aided childcare. The Ministry of the French Community is responsible for education-related services, including pre-primary education and related childcare support when linked to schools. Some financial supports for families also come under the regional authorities. The Walloon Region and the Brussels-Capital Region handle family allowances, childcare-related financial aid (like the Childcare Contribution), and transport for children with disabilities.
In the German-speaking Community, all families with children are entitled to general family allowances and tax benefits, regardless of whether their children attend preschool. These include tax reductions for dependents and monthly child benefits. All families with children are eligible for family allowances, regardless of whether their children attend preschool. These allowances are not tied to school attendance and are part of the general child benefit system.
This profile has been reviewed by Marie-Anne Persoons, Advisor International Policy, Flemish Department of Education and Training and Véronique Halbart, Chargée de mission.
